山东财政科学管理从“重点突破”迈向“全面深化”

Core Viewpoint - The Shandong provincial government is advancing fiscal scientific management reforms to enhance the efficiency and effectiveness of fiscal policies, aiming for a comprehensive implementation by 2027 to support high-quality development [1][6]. Group 1: Reform Framework - Shandong has established a comprehensive pilot framework termed "1+4," focusing on "big finance," "big budget," "big performance," "big data intelligence," and "big safety" to address common fiscal management challenges [2][3]. - A leadership group for fiscal scientific management has been formed, led by the provincial government, to ensure top-level commitment and coordination across departments [2]. Group 2: Pilot Projects and Innovations - The province has initiated 60 specific reform measures based on 11 pilot tasks, emphasizing the importance of local exploration and innovation in fiscal management [1][3]. - Key projects in cities like Jinan and Yantai focus on zero-based budgeting, dynamic assessments of fiscal capacity, and the establishment of government investment funds to drive regional development [3][4]. Group 3: Zero-Based Budgeting - The zero-based budgeting reform is a critical task aimed at improving resource allocation efficiency, with specific measures outlined in the "Shandong Province Zero-Based Budget Reform Plan" [4][5]. - The reform emphasizes a fresh evaluation of all expenditure projects annually, supported by advanced data analysis techniques to enhance decision-making [5]. Group 4: Financial Support for Innovation - Shandong is transforming its fiscal support for technology and innovation by shifting from grants to equity investments, attracting more social capital into the innovation sector [6][7]. - The province has invested in 218 technology and talent projects, with significant increases in total assets and R&D investments among funded companies [6]. Group 5: Performance Evaluation and Efficiency - A performance evaluation system has been introduced, including a "last place elimination" mechanism to optimize project funding and reallocate saved resources to priority areas [7][8]. - The province has achieved notable reductions in government procurement and operational expenses, ensuring that a significant portion of fiscal spending is directed towards critical social needs [8].